Negative Capital and the Freeze Partnership Solution: Estate Planning with Leveraged Low Basis Real Estate

Although business or investment held real estate can be a significant driver of wealth accumulation, incorporating an owner’s interests in industrial, commercial and/or multi-family properties into a comprehensive wealth plan can present unique challenges.  In this session, the speaker will explore considerations in planning with these properties, which may have “negative capital” attributes, and how the freeze partnership could be an effective tool to accomplish an owner’s highest priority tax, wealth, and succession planning goals. (05/09/2023)

Questions? Inquiries about program materials? Contact Alan I. Johnson at ajohnson@bostonbar.org